Marta de Vicente LamaHoracio Molina‐SánchezJesús Ramírez-Sobrino2026-03-222026-03-222013http://www.scielo.org.co/pdf/cuco/v14n34/v14n34a02.pdfhttps://andeanlibrary.org/handle/123456789/61135enReal estateAccountingBusinessValue (mathematics)Fair valueEconomicsCost approachActuarial scienceFinanceReal Estate Investments: The Accounting Choice Fair Value Versus Cost in Spanish Listed Groupsarticle